The effect of fraud diamond and financial stability on fraudulent financial statement with anti fraud as a moderating variable
نویسندگان
چکیده
The purpose of this study was to determine the effect fraud diamond and financial stability on fraudulent statement with anti-fraud as a moderating variables in banking companies listed Indonesia stock exchange 2016-2020. sample used is 28 companies. data secondary data. analysis technique quantitative. Structural Equation Modeling an help Smart SPSS software version 25. results indicate that pressure has no statements, opportunity rationalization ability not moderate relationship between Anti- Anti-fraud moderates does statements.
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ژورنال
عنوان ژورنال: Fair Value
سال: 2022
ISSN: ['2622-2191', '2622-2205']
DOI: https://doi.org/10.32670/fairvalue.v4i12.1783